Research On The Problems And Countermeasures Of Tax Collection And Management Of Private Gas Stations In County A

In terms of form,China’s government revenue can be divided into three forms: tax revenue,non tax revenue and other revenue.Among them,tax revenue is the main source of government revenue at all levels.Provide financial support for economic development,ensuring people’s livelihood and optimizing public services.As the most important part of tax revenue collection,tax collection management determines whether the tax can be paid and put into storage on time.The quality and efficiency of tax collection management has become an important basis to measure the work effectiveness of tax authorities.How to solve various problems existing in tax collection management and improve the quality and efficiency of taxcollection management has been explored in tax work.Private gas stations in county a are generally operated by individual industrial and commercial households or small private enterprises,there is no relatively perfect financial system,and there are many problems in tax related matters.At the same time,the supervision of private gas stations by the tax bureau of county a is not in place.These problems directly affect the improvement of the quality and efficiency of tax collection and management of private gas stations in County A.Based on the tax collection management,through the introduction of content,links and objectives,this paper makes it clear that the tax collection management has played an important role in the tax related matters of enterprises and the functions of tax authorities.Supported by the tax compliance theory,this paper analyzes the current situation of tax collection and management of private gas stations in county A from three perspectives: taxpayers’ tax concept,taxpayers’ tax knowledge level and tax collection and management level,the problems existing in the tax collection and management of private gas stations in county Aare summarized into three items: false tax related data of private gas stations,poor tax knowledge level of taxpayers of private gas stations,and weak tax collection and management mechanism of private gas stations.According to the problems,the reasons for the problems of private gas stations in county a are that private gas stations have weak subjective tax awareness,inadequate tax services for private gas stations and inadequate tax supervision for private gas stations.At the same time,it puts forward countermeasures to improve the tax collection and management of private gas stations in County A.First,enhance the industry’s tax awareness,including strengthening tax publicity,punishment and incentive;Second,optimize tax services,including enhancing tax service awareness,improving tax business training system and providing high-quality and convenient tax related consultation;Third,improve the level of tax collection and management,including improving the tax collection and management system of private gas station industry,strengthening the supervision of tax law enforcement,and strengthening the coordination andcooperation of various departments.